AICPA authoritative standards publications provide accounting professionals the authoritative standards of the FASB, GASB, PCAOB, AICPA's Auditing Standards Board , Accounting and Review Services Committee , and other AICPA senior technical committees
Published on August 20, 2014
AICPA Professional Standards Overview
AICPA Professional Standards offers a comprehensive source of pronouncements issued by the AICPA. Pronouncements are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected
Published on August 15, 2014
PCAOB Standards and Related Rules
This page provides a description of the publication PCAOB Standards and Related Rules
Published on July 09, 2014
Government Auditing Standards and Circular A-133
A description of publications available on Government Auditing Standards and Circular A-133
Published on July 17, 2013
New Compilation and Review Engagements Standard
In December 2009, the Accounting and Review Services Committee (ARSC) issued Statement on Standards for Accounting and Review Services (SSARS) No. 19, Compilation and Review Engagements (AICPA, Professional Standards), which includes the most significant changes to the compilation and review standards since 1978...
Published on November 06, 2012
The Proposed Statement on Standards in Personal Financial Planning What Does It Mean for You
To adapt to this rapidly evolving area of practice, the AICPA released this spring an exposure draft of the Proposed Statement on Standards in Personal Financial Planning Practice
Published on June 11, 2013
AICPA Tax Standards Strengthened
Revised AICPA statements on standards for Tax Services (SSTS) became effective on January 1, 2010, and provide high, enforceable ethical responsibilities for CPAs in providing tax services
Published on April 13, 2010
IFRS in the U.S.
The United States and the world are on a clear path to move to one set of global accounting standards. In fact, the one common theme we’ve seen in comments about the U.S. Securities and Exchange Commission’s (SEC) proposal to adopt International Financial Reporting Standards (IFRS...
Published on January 28, 2011
Applying AICPA Business Valuation Standards in Tax Practice
the AICPA issued Statement on Standards for Valuation Services (SSVS) No. 1, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset, effective for all engagements accepted on or after January 1, 2008. The...
Published on May 02, 2010
New EITF Revenue Recognition Standards for Multiple Deliverable Arrangements
The Financial Accounting Standards Board’s Emerging Issues Task Force (EITF) recently updated guidance regarding recognition of revenue for multiple deliverable arrangements, which is intended to better reflect the underlying economics of such...
Published on July 01, 2010